The research and experimentation tax credit and the allocation of research expenses under Internal Revenue Code section 861
Subtitle: hearing before the Subcommittee on Oversight of the Committee on Ways and Means, House of Representatives, One Hundred Fourth Congress, first session, May 10, 1995.
Publisher: U.S. G.P.O.; For sale by the U.S. G.P.O., Supt. of Docs., Congressional Sales Office
Published: 1996
Place of publication: Washington
Language: eng
Number of pages: 275
Subjects: United States. Internal Revenue Service.; Research and development tax credit -- Law and legislation -- United States.; Research, Industrial -- Taxation -- Law and legislation -- United States.; Federal aid to business research -- United States.
Notes: Includes bibliographical references.
Distributed to some depository libraries in microfiche.
Shipping list no.: 96-0218-P.
"Serial 104-35."